With only a few days left of this tax year, many clients will be responding to the annual ISA mantra of ‘use it or lose it’. Why not take the opportunity to combine the usual ISA planning with some Inheritance Tax (IHT) planning for your clients?

TIME offers a low cost AIM ISA portfolio service, TIME:AIM, which takes advantage of Business Property Relief (BPR) to free your client’s ISA investment from any IHT liability in only 2 years.

TIME:AIM uses a ‘smart passive’ approach in selecting companies listed on AIM for inclusion within the investment portfolios we create for investors. Available within an ISA and non-ISA wrapper, this service is designed to offer lower volatility returns than the AIM market by only targeting AIM listed companies that qualify for BPR.